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2014 (3) TMI 407 - CESTAT MUMBAIDemand of service tax - Penalties under sections 76, 77 and 78 - Availment of CENVAT credit - Held that:- CENVAT credit taken based upon the invoices which are not in the name of the applicant is not disputed. The Show Cause Notice was issued in April 2009 and through medium of the Show Cause Notice the applicant was made aware of the discrepancy. In the last four years they could not bring the corrected invoices. In view of this the applicant has not made out a case for waiver of pre-deposit of the disputed amount - Conditional stay granted.
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